Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
Proportionality requires that GST registration cancelled solely for non-filing of returns be restored where no tax-evasion allegation exists and cancellation would hinder revenue recovery. As final tax liability can be determined only after returns are filed, the taxpayer must be given an opportunity to regularise the default by filing all pending returns and paying consequential tax, interest, fine and penalty. The cancellation was conditionally set aside, with restoration directed upon timely compliance; otherwise, the writ petition would stand automatically dismissed.
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